HB 1388 - Ad valorem tax; certain places of worship; additional exemptions

First Reader Summary

A BILL to amend Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to exemption of property from ad valorem taxation, so as to broaden the ad valorem tax exemption for places of religious worship to include properties owned by any national, state, or local denomination and the agencies thereof; and for other purposes.

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HB 1388                                         LC 18 8825ERS 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-41 of the Official Code of 
  1- 2  Georgia Annotated, relating to exemption of property from ad 
  1- 3  valorem taxation, so as to provide an ad valorem tax 
  1- 4  exemption for all property owned by and operated exclusively 
  1- 5  as a church, an association or convention of churches, a 
  1- 6  convention mission agency, or as an integrated auxiliary of 
  1- 7  a church or convention or association of churches, when such 
  1- 8  entity is qualified as an exempt religious organization 
  1- 9  under Section  501(c)(3) of the Internal Revenue Code of 
  1-10  1986, as amended, and such property is used in a manner 
  1-11  consistent with such exemption under Section 501(c)(3) of 
  1-12  the Internal Revenue Code of 1986, as amended; to provide 
  1-13  for conditions and limitations; to provide for 
  1-14  applicability; to provide for effective dates; to provide 
  1-15  for a special election; to repeal conflicting laws; and for 
  1-16  other purposes. 
 
  1-17       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-18                           SECTION 1. 
 
  1-19  Code Section 48-5-41 of the Official Code of Georgia 
  1-20  Annotated, relating to exemption of property from ad valorem 
  1-21  taxation, is amended by striking paragraph (2) of subsection 
  1-22  (a) and inserting in its place new paragraphs (2) and (2.1) 
  1-23  to read as follows: 
 
  1-24      "(2) All places of religious worship or burial; 
 
  1-25        (2.1)(A) All places of religious worship; and 
 
  1-26        (B) All property owned by and operated exclusively as 
  1-27        a church, an association or convention of churches, a 
  1-28        convention mission agency, or as an integrated 
  1-29        auxiliary of a church or convention or association of 
  1-30        churches, when such entity is qualified as an exempt 
  1-31        religious organization under Section  501(c)(3) of the 
  1-32        Internal Revenue Code of 1986, as amended, and such 
  1-33        property is used in a manner consistent with such 
 
 
 
                                 -1- 
 
 
 
  2- 1        exemption under Section 501(c)(3) of the Internal 
  2- 2        Revenue Code of 1986, as amended;" 
 
  2- 3                           SECTION 2. 
 
  2- 4  Unless prohibited by the federal Voting Rights Act of 1965, 
  2- 5  as amended, the Secretary of State shall call and conduct a 
  2- 6  special election as provided in this section for the purpose 
  2- 7  of submitting this Act to the electors of the State of 
  2- 8  Georgia for approval or rejection.  The Secretary of State 
  2- 9  shall conduct that special election on the date of the 
  2-10  November, 1998, general election.  The Secretary of State 
  2-11  shall issue the call and conduct that special election as 
  2-12  provided by general law.  The Secretary of State shall cause 
  2-13  the date and purpose of the special election to be published 
  2-14  in the official organ of each county in the state once a 
  2-15  week for two weeks immediately preceding the date of the 
  2-16  referendum.  The ballot shall have written thereon the 
  2-17  following: 
 
  2-18    "(  ) YES Shall the Act be approved which provides an ad 
  2-19              valorem tax exemption for all property owned 
  2-20     (  ) NO  by and operated exclusively as a church, an 
  2-21              association or convention of churches, a 
  2-22              convention mission agency, or as an integrated 
  2-23              auxiliary of a church or convention or 
  2-24              association of churches, when such entity is 
  2-25              qualified as an exempt religious organization 
  2-26              under Section  501(c)(3) of the Internal 
  2-27              Revenue Code of 1986, as amended, and such 
  2-28              property is used in a manner consistent with 
  2-29              such exemption under Section 501(c)(3) of the 
  2-30              Internal Revenue Code of 1986, as amended?" 
 
  2-31  All persons desiring to vote for approval of the Act shall 
  2-32  vote "Yes," and those persons desiring to vote for rejection 
  2-33  of the Act shall vote "No."  If more than one-half of the 
  2-34  votes cast on such question are for approval of the Act, 
  2-35  then Section 1 of this Act shall become effective on January 
  2-36  1, 1999, and shall apply to all tax years beginning on or 
  2-37  after that date.  If the Act is not so approved or if the 
  2-38  election is not conducted as provided in this section, 
  2-39  Section 1 of this Act shall not become effective and this 
  2-40  Act shall be automatically repealed on the first day of 
  2-41  January immediately following that election date. 
 
 
 
 
 
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  3- 1                           SECTION 3. 
 
  3- 2  Except as otherwise provided in Section 2 of this Act, this 
  3- 3  Act shall become effective upon its approval by the Governor 
  3- 4  or upon its becoming law without such approval. 
 
  3- 5                           SECTION 4. 
 
  3- 6  All laws and parts of laws in conflict with this Act are 
  3- 7  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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